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2016 (6) TMI 1016 - AT - Central ExciseClaim of exemption - manufacturer of industrial valves - conventional energy device or non-conventional energy device - Notification No.6/2002-CE dt. 1.3.2002 - Held that:- The grant of fiscal benefit being allowed to non-conventional energy device/system specified in List No.9 appended to the notification does not bring the appellant to the ambit of the notification to claim exemption. Appellant’s submission would have been considered had the appellant primarily manufactured non-conventional energy device/systems so as to attract Item No.16 of List 9. That being not shown there shall be no grant of relief under the notification following Hon'ble Supreme Court’s decision in CC (Imports), Mumbai Vs Tullow India Operations Ltd. - [2005 (10) TMI 502 - SUPREME COURT OF INDIA] - Demand confirmed - Decided against the assessee.
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